About the author

Arifin Rosid, Ph.D., Ak., C.A.

Arifin Rosid is currently a senior Indonesian tax officer. He holds a Ph.D. in Taxation from School of Taxation and Business Law, UNSW Business School, Australia, under the supervision of Professor Chris Evans and Professor Binh Tran-Nam. He joined Indonesian tax authority, the Directorate General of Taxation (DGT), in 1997 after graduated from Sekolah Tinggi Akuntansi Negara (STAN) and brings with him almost twenty years’ experience in Indonesian taxation.

During this period, he had various ranges of roles such as a tax auditor, tax dispute analyst, tax trainer as well as head of general section. Arifin has a consuming passion for an academic life. He has taught in several tax certification programs held by several universities and has previously supervised several undergraduate taxation theses at University of Brawijaya.

Arifin was awarded a full scholarship for a doctoral degree by Indonesian Ministry of Finance through Scholarship Program for Strengthening Reforming Institutions (SPIRIT) program in 2013, funded by the World Bank. Previously he was selected as the Most Professional Employee Award when he was posted as a tax dispute analyst at East Java III Regional Office of DGT in 2011 and was awarded the DGT’s Employee Achievement Award by Director General of Taxation in 2010.

In 2017, his dissertation was considered as ‘one of the most careful and clearly presented Ph.D. theses’ by one of the examiners—Professor Richard M. Bird from University of Toronto, Canada. Back in 2016, his research paper entitled ‘Do perceptions of corruption influence personal income taxpayer reporting behaviour? Preliminary evidence from Indonesia’ presented at the 28th Annual Australasian Tax Teachers Association (ATTA) Conference has been awarded the Best Ph.D. Student Paper.

Other achievements include being awarded the highest score of Rank Upgrading Adjustment Examination Grade VI (UPKP VI) in 2006, following his achievement as the Best Student of Postgraduate Program (Master of Management) at University of Narotama in the same year. In addition, Arifin was also known for his passion in visual art and photography. He was awarded as both the best cartoonist and the second best for graffiti designer during his study at STAN in 1996. Samples of his comics can be found here. Collections of his photos, including his favourites quotes, are available at ‘Contemplative quotes’ section.